Manual Transmittal

Purpose

Material Changes

(1) Jan. 1, 2009 changes are to update the Author, Symbols, Date, insert the Prior Revisions and the Signed by Information.

(2) Jan 1, 2015 update element number 38 & 41 under 2.3.43-4

Effect on Other Documents

IRM 2.3.43, dated January 1, 2009, is superseded.

Audience

LMSB, SB/SE, TE/GE, W&I.

Effective Date

(01-01-2015)

Terence V. MilhollandChief Technology Officer

2.3.43.1
(01-01-2009)General Information for Command Code PIFTF

Command Code PIFTF displays explanations of the computation of Failure to File Penalty (TC 166s). The computation uses only
information accessed from the ITIF or BTIF tax modules. Subsequent tax periods after 198212 will be considered only. Command
code PIFTF will only attempt the computation of Failure to File (FTF) if master file has assessed the penalty (TC166).

For MFT 06 (F1065) , Command Code PIFTF will display explanations of the computation of Failure to File on the Correct Media
Penalty (ELF). The ELF penalty will be displayed for tax periods 200012 and subsequent. The computation uses only information
accessed from the BTIF tax modules. Command code PIFTF will only attempt computation if module contains a valid TC240 or TC246
with Penalty Reference Code 688.

For a complete computation of FTF, the module must not contain any of the restrictive conditions specified in the list of
messages in See IRM 2.3.43.2.

The command code will allow the TIN, MFT, tax period and name control to be passed from a preceding command code such as TXMOD
and other PINEX command codes; thus eliminating the requirement to always input the data on the screen.

The various screens associated with command code PIFTF can be seen in See Exhibit 2.3.43-1 through See Exhibit 2.3.43-4.

2.3.43.2
(01-01-2003)Terminal Responses—CC PIFTF

NOTE: WHEN ANY ONE OF THE FOLLOWING MESSAGES IS DISPLAYED-THERE IS NO FURTHER PROCESSING.

(1)

INVALID TIN — The requested TIN does not meet the standard validity criteria or is not ITIF or BTIF.

Note:

Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents
suppression of leading zeros.

Element Number

Line

Pos.

Element Name

Format

1

1

1–7

Literal

DELCOMP

2

1

11–18

MF-MATCH-LITERAL

"MATCH"
or "MISMATCH"

3

1

31–32

B.O.D. code

vv

4

1

34–36

B.O.D. client code

vvv

5

1

47–58

Edited TIN and File Source

For BTIF:

nnn-nn-nnnW

nn-nnnnnnn

For ITIF:

nnn-nn-nnnnn

nn-nn-nnnn*

6

1

61–62

MFT

nn

7

1

64–69

TAX-PRD

yyyymm

8

1

71–77

SCREEN-JULIAN-DT

yyyyddd

9

2

1–9

Literal

TOTAL TAX

10

2

12–28

sum of TC150-LIAB-AMT and TC29X-30X-LIAB-NET-AMT

11

2

35–47

Literal

TOTAL CREDITS

12

2

50–64

Edited FLR-TO-FL-CREDITS-AMT

zzz,zzz,zz9.99-

13

3

1–10

Literal

RET DUE DT

14

3

13–20

FLR-TO-FL-LEGAL-DUE-DT

mmddyyyy

15

3

23–30

Literal

RET RCVD

16

3

33–40

RET-DT

mmddyyyy

17

4*

1–20

Literal

TAX UNPAID ON RETURN

18

4*

30–43

Edited TC150-BAL-DUE-AMT

zzz,zzz,zz9.99

19

4*

46–57

Literal

PENALTY RATE

20

4*

60–63

FLR-TO-FL-PNLTY-RATE

.nnn, suppressing tailing zeros unless it's all zeros

21

7

10–22

Literal

TOTAL PENALTY

22

7

26–39

FLR-TO-FL-PNLTY-AMT

zzz,zzz,zz9.99

23

5*

1–27

Literal

TAX UNPAID ON ADJUSTMENT(S)

24

5*

30–43

Edited TC29X-30X-BAL-DUE-AMT

zzz,zzz,zz9.99

25

5*

46–57

Literal

MONTHLY RATE

26

5*

60–63

Literal

.05

27

5*

65–75

Literal

MONTHS DELQ

28

5*

77

MONTHS DELQ

n

Note:

* If there was failure to file penalty charged on any additional assessments, the breakdown lines will be on 2 lines (4 and
5). Line 4 contains the original return balance due amount and computed penalty rate. Line 5 contains the adjustment(s) balance
due, flat monthly rate of 5% and the number of months delinquent. If minimum delinquency penalty was determined, elements
23 and 24 or elements 27 through 30 are suppressed and the literal "MINIMUM DELINQUENCY PENALTY"
is displayed on the screen.